[pps-news] DOS Codes for Payments Subject to Supplemental Tax Withholding Rate When Paid Separately
Roberta Nardico
roberta.nardico at ucr.edu
Tue May 19 11:45:44 PDT 2009
May 19, 2009
TO: All Departments
FR: Payroll Office
RE: DOS Codes for Payments Subject to Supplemental Tax Withholding
Rate When Paid Separately
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This information is being sent to you as a reminder due to recent
inquiries regarding the taxation of supplemental wages. In accordance
with the Internal Revenue Service Publication 15 (Circular E, Employer's
Tax Guide) and State of California Employment Development (DE 44MM,
2008 California Employer's Guide), wages made under these Description of
Service codes (DOS) are always subject to the supplemental tax
withholding rates when they're paid separately from the employee's
primary pay schedule.
When supplemental and regular wages are combined for the current month,
the income tax withholding is figured on a single payment. Withholding
will be at the graduated rates based on marital status and allowances
claimed on the W4.
I. If the following DOS codes are paid separately, withholding for
Federal tax is at a flat rate of 25% and 6% for State tax (no other
percentages are allowed)
A. SUMMER SALARY
1. ADL - Additional Compensation-UNEX
2. ACR - Addl Sum Comp -Research
3. ARC - ASC-Res-Agency Capped
4. AAC - ASC-Res-Abv Cap/Suppl
5. ACA - Addl Summer Comp - Admin
6. APA - ASC-Admin-Flat Amt
7. SSC - ASC-Sum Sess- Amt-DCP
8. SSG - ASC - Sum Sess -REG DCP
9. ACM - Addl Summer Comp- Misc
10. AMN - Addl Sum Comp-Misc-No DCP
11. OEN - Addl Pay -One-11th
12. CEL - Cell Phone Expense
13. CE2 - Cell Cash Allowance
B. OVERTIME
1. OTP - Overtime Premium
2. OTS - Overtime Straight
3. OCT - On Call Time
4. CMP - Comp Time Paid
5. OTH - Overtime At Half
C. OTHER
1. LSI - Lump Sum Incentive
2. RIP - Relocation Incentive Pay
3. VTL - Voluntary Term-Lump Sum
4. VTS - Voluntary Term-Severance
5. ITL - Involuntary Term-Lump Sum
6. ITS - Involuntary TRM Severance
7. SAE - Severance-Active-Employee
8. EHA - Employee Housing Allowance
9. FHA - Faculty Housing Allowance
10. MV2 - Moving Expense AP
11. BXC - Academic Student Employee Childcare
12. MOV - Non Exclusive Move Expense-Pay
13. PSZ - Staff Phys Shift Incentive
14. LSP - Lump Sum Payment
15. LSS - Lump Sum Payment (SX unit)
16. LSB - Lump Sum - Base Payroll
17. HON - Honorarium
18. SEV - Severance Pay
19. PTT - Terminal Trip Bonus Pay
20. NDP - Nonqual Deferred Comp Plan
21. SVE - Severance Pay-Executive
22. SVM - Severance Pay-Health Science
23. UNT - Uniform Allowance Taxable
24. TVL - Temp Vacation Leave
25. TVH - Temp Vac Hospital
26. BAA - By Agreement Annuity
27. PEI - In-Lieu-Endrsmt/3rd Party
28. ETB - Emp Tips by Agreement
29. ETR - Emp Tips Reported
D. TRM - Terminal Vacation Payment (supplemental tax withholding
rate in effect whether the payment is paid separately or combined)
II. If the following DOS codes are paid separately, withholding for
Federal tax is at a flat rate of 25% and 9.3% for State tax (no other
percentages are allowed).
A. INCENTIVE/DEVELOPMENT AWARDS
1. TIA - Team Incentive Award
2. SRD - Staff Recognition Development Award
3. PDA - Prof Development Award
4. SPA - Special Performance Award
5. NDI - Non Discretion Award SRDP
6. SAP - Student Award Program
7. LEA - Local Employee Award
8. NDL - Non Discretion Award Local
9. SAL - Student Award Program - Local
10. TIL - Team Incentive Award Local
11. PNZ - Physician Incentive Pay
12. NCA - Non Cash Award
B. BONUS
1. BON - Bonus (hire & refer)
2. ABP - Student Bonus - SRDP
3. ABL - Student bonus - Local
4. HBO - Hiring Bonus
5. RFB - Referral Bonus
6. SGB - Sign-On Bonus
C. OTHER
1. TIP - Tail Ins Premium Payment
If you have any questions, please call the Payroll office at X1943.
Thank you,
Roberta Nardico
Payroll Supervisor
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